26100. Unless otherwise specified, the definitions set forth in
this chapter govern the construction of this part.
26101. "Actuarial equivalent" means a benefit that has the same
present value as the benefit it replaces based on interest rates and
mortality tables recommended by the actuary and adopted by the board
as a plan amendment.
26102. "Actuary" means a person professionally trained in the
technical and mathematical aspects of insurance, pensions, and
related fields who has been appointed by the board for the purpose of
actuarial services required under this part.
26103. "Additional earnings credit" means a percentage determined
by the board for a plan year by means of a plan amendment and
credited to employee accounts and employer accounts on a specified
date.
26104. "Administrative costs" means the costs of administering the
Cash Balance Benefit Program for the plan year as determined by the
board.
26105. "Annuitant Reserve" means the reserve account established by
the board within the State Teachers' Retirement Fund for the payment
of monthly annuities with respect to the Cash Balance Benefit
Program.
26106. "Annuity" means an amount of money payable in monthly
installments for a period determined by the option elected by the
participant or beneficiary.
26107. "Basis of employment" means the standard of time over which
the employer expects service to be performed by an employee in the
position during the school year.
26108. "Beneficiary" means any person or persons or entity
designated by the participant pursuant to this part or otherwise
entitled by law to receive the death benefit under the plan.
26109. "Board" means the Teachers' Retirement Board.
26112. "Cash Balance Benefit Program" means the benefit program set
forth in this part of the State Teachers' Retirement Law.
26112.5. (a) "Class of employees" means a number of employees
considered as a group because they are employed to perform similar
duties, are employed in the same type of program, or share other
similarities related to the nature of the work being performed.
(b) A class of employees may be comprised of one person if no
other person employed by the employer performs similar duties, is
employed in the same type of program, or shares other similarities
related to the nature of the work being performed and that same class
is in common use among other employers.
(c) The board shall have the right to override the determination
by an employer as to whether or not a group or an individual
constitutes a "class of employees" within the meaning of this
section.
(d) This section shall be deemed to have become operative on July
1, 1996.
26113. (a) "Creditable service" means any of the following
activities performed for an employer in a position requiring a
credential, certificate, or permit pursuant to this code or under the
appropriate minimum standards adopted by the Board of Governors of
the California Community Colleges or under the provisions of an
approved charter for the operation of a charter school for which the
employer is eligible to receive state apportionment or pursuant to a
contract between a community college district and the United States
Department of Defense to provide vocational training:
(1) The work of teachers, instructors, district interns and
academic employees employed in the instructional program for pupils,
including special programs such as adult education, regional
occupational programs, child care centers, and prekindergarten
programs pursuant to Section 22161.
(2) Education or vocational counseling, guidance, and placement
services.
(3) The work of directors, coordinators, and assistant
administrators who plan courses of study to be used in California
public schools, or research connected with the evaluation or
efficiency of the instructional program.
(4) The selection, collection, preparation, classification,
demonstration, or evaluation of instructional materials of any course
of study for use in the development of the instructional program in
California public schools, or other services related to school
curriculum.
(5) The examination, selection, in-service training, or assignment
of teachers, principals or other similar personnel involved in the
instructional program.
(6) School activities related to, and an outgrowth of, the
instructional and guidance program of the school when performed in
addition to other activities described in this section.
(7) The work of nurses, physicians, speech therapists,
psychologists, audiometrists, audiologists, and other school health
professionals.
(8) Services as a school librarian.
(9) The work of county and district superintendents and other
employees who are responsible for the supervision of persons or
administration of the duties described in this section.
(10) Trustee service as described in Section 26403.
(b) "Creditable service" also means the work of superintendents of
California public schools.
(c) The board shall have final authority for determining
creditable service to cover activities not already specified.
26114. "Death benefit" means the benefit payable under this part
upon the death of the participant.
26115. "Defined Benefit Program" means the Defined Benefit Program
of the State Teachers' Retirement Plan as set forth in Part 13
(commencing with Section 22000).
26116. "Disability benefit" means an amount payable under this part
for permanent and total disability that is equal to the sum of the
participant's employee account and employer account as of the
disability date and is payable pursuant to Section 26905, 26906, or
26906.5.
26117. "Disability date" means the date the benefit becomes payable
to a participant who has applied for a disability benefit from the
plan under this part and has been determined to have a total and
permanent disability.
26118. "Employee" means a person engaged to perform creditable
service.
26119. "Employee account" means the nominal account of the
participant to which employee contributions and interest and any
additional earnings credits in respect thereof are credited under the
Cash Balance Benefit Program.
26120. "Employee contribution rate" means the percentage of the
participant's salary withheld by the employer as an employee
contribution under the Cash Balance Benefit Program.
26121. "Employee contribution" means the amount withheld from the
participant's salary by the employer as a contribution by the
employee under the Cash Balance Benefit Program.
26122. "Employer" means a school district, community college
district, or county office of education that has elected to provide
the benefits of this part to persons employed to perform creditable
service. "Employer" shall not include the state.
26123. "Employer account" means the nominal account of the
participant in which employer contributions on behalf of the
participant and interest and any additional earnings credits in
respect thereof are credited under the Cash Balance Benefit Program.
26124. "Employer contribution rate" means the percentage of salary
that determines the amount the employer contributes to the Cash
Balance Benefit Program with respect to each employee who is a
participant.
26125. "Employer contribution" means the amount contributed by the
employer to the Cash Balance Benefit Program with respect to the
participant.
26126. "Employed" or "employment" means employed to perform
creditable service subject to coverage under the Cash Balance Benefit
Program.
26127. "Full time equivalent" means the days or hours of creditable
service that a person who is employed on a part-time basis would be
required to perform in a school year if he or she were employed full
time, as defined by Section 22138.5, in that position.
26128. "Fund" means the Teachers' Retirement Fund.
26129. "Gain and Loss Reserve" means the reserve account
established by the board within the fund with respect to the Cash
Balance Benefit Program to be drawn upon to the extent necessary to
credit interest to employee accounts and employer accounts at the
minimum interest rate during years in which the plan's investment
earnings with respect to the Cash Balance Benefit Program are not
sufficient for that purpose, and where necessary, to provide
additions to the Annuitant Reserve for monthly annuity payments.
26130. "Investment earnings" means income received or receivable
during the plan year by the plan from investment of employee
contributions, employer contributions, and prior investment earnings.
26131. "Minimum interest rate" means the annual rate determined for
the plan year by the board by means of an amendment to the plan with
respect to the Cash Balance Benefit Program in accordance with
applicable federal laws and regulations.
26132. "Participant" means a person who has performed creditable
service subject to coverage by the Cash Balance Benefit Program, and
who has contributions credited under the Cash Balance Benefit Program
or is receiving an annuity under the Cash Balance Benefit Program by
reason of creditable service.
26133. "Pay period" means a payroll period specified by the
employer but not more than 31 calendar days.
26134. "Plan" means the State Teachers' Retirement Plan.
26135. "Plan year" means the calendar, policy, or fiscal year on
which the records of the plan are kept, with respect to the Cash
Balance Benefit Program. The board by means of plan amendment shall
determine the plan year.
26136. "Retirement" means termination of employment and completion
of all conditions precedent to receiving a retirement benefit under
the Cash Balance Benefit Program.
26137. "Retirement benefit" means an amount payable under this part
in the event of the participant's retirement for service that is
equal to the sum of the participant's employee account and employer
account as of the retirement date and that is payable pursuant to
Section 26806, 26807, or 26807.5.
26138. "Retirement date" means the date the benefit under this part
becomes payable to a participant who has applied for a retirement
benefit from the plan under this part.
26139. (a) "Salary" means remuneration payable in cash by an
employer to a participant for creditable service subject to coverage
under the Cash Balance Benefit Program. Salary shall include:
(1) Money paid in accordance with a salary schedule based on years
of training and years of experience as specified in Section 45028
for creditable service performed.
(2) For participants not paid according to a salary schedule,
money paid for creditable service performed.
(3) Money paid for the participant's absence from performance of
creditable service as approved by an employer, except as provided in
paragraph (5) of subdivision (b).
(4) Employee contributions picked up by an employer under Section
414(h)(2) of Title 26 of the United States Code and Section 17501 of
the Revenue and Taxation Code.
(5) Amounts deducted by an employer from the participant's salary,
including deductions for participation in a deferred compensation
plan; deductions for the purchase of annuity contracts, tax-deferred
retirement plans, or other insurance programs; and deductions for
participation in a plan that meets the requirements of Section 125,
401(k), or 403(b) of Title 26 of the United States Code.
(6) Money paid by an employer in addition to salary paid under
paragraph (1) or (2) if paid to all employees in a class in the same
dollar amount, the same percentage of salary, or the same percentage
of the amount being distributed.
(7) Any other payments the board determines by plan amendment to
be "salary."
(b) "Salary" does not mean and shall not include:
(1) Money paid for service that is not creditable service.
(2) Money paid by an employer in addition to salary paid under
paragraph (1) or (2) if not paid to all employees in a class in the
same dollar amount, the same percentage of salary, or the same
percentage of the amount being distributed.
(3) Fringe benefits provided by an employer.
(4) Job-related expenses paid or reimbursed by an employer.
(5) Money paid for unused accumulated leave.
(6) Compensatory damages or money paid to a participant in excess
of salary as a compromise settlement or as severance pay.
(7) Annuity contracts, tax-deferred retirement programs, or other
insurance programs, including, but not limited to, plans that meet
the requirements of Section 125, 401(k), or 403(b) of Title 26 of the
United States Code that are purchased by an employer for a
participant.
(8) Any payments determined by the board to have been made by an
employer for the principal purpose of enhancing a participant's
benefits under the plan.
(9) Any other payments the board determines by plan amendment not
to be "salary."
(c) Any employer or person who knowingly or willfully reports
salary in a manner inconsistent with the provisions of subdivisions
(a) or (b) shall reimburse the plan for any overpayment of benefits
that occurs because of such inconsistent reporting and may be subject
to prosecution for fraud, theft, or embezzlement in accordance with
provisions of the Penal Code. The system may establish procedures to
ensure that salary reported by an employer is in compliance with this
section.
(d) This section shall be deemed to have become operative on July
1, 1996.
26140. (a) "Spouse" means the person married to the participant on
the date the participant files a beneficiary designation, or an
application for a benefit, or on the date of the participant's death.
(b) Except as excluded in Sections 26004 and 27406, a person who
is the registered domestic partner of the participant, as established
pursuant to Section 297 or 299.2 of the Family Code, on the date the
participant files a beneficiary designation or an application for a
benefit, or on the date of the participant's death, shall be treated
in the same manner as a spouse.
26142. "System" means the State Teachers' Retirement System.
26143. "Termination benefit" means a benefit that is an amount
equal to the sum of the participant's employee account and employer
account payable under this part pursuant to the provisions of Chapter
13 (commencing with Section 27200).
26144. "Total and permanent disability" means any medically
determinable physical or mental incapacity that is expected to
prevent the participant from performing creditable service under this
part for the employer for a continuous period of at least one year.
26144.5. "Trustee service" means duties performed by a member of
the governing body of an employer.
26145. "Unfunded actuarial obligation" means any negative balance
in the Gain and Loss Reserve.
26100. Unless otherwise specified, the definitions set forth in
this chapter govern the construction of this part.
26101. "Actuarial equivalent" means a benefit that has the same
present value as the benefit it replaces based on interest rates and
mortality tables recommended by the actuary and adopted by the board
as a plan amendment.
26102. "Actuary" means a person professionally trained in the
technical and mathematical aspects of insurance, pensions, and
related fields who has been appointed by the board for the purpose of
actuarial services required under this part.
26103. "Additional earnings credit" means a percentage determined
by the board for a plan year by means of a plan amendment and
credited to employee accounts and employer accounts on a specified
date.
26104. "Administrative costs" means the costs of administering the
Cash Balance Benefit Program for the plan year as determined by the
board.
26105. "Annuitant Reserve" means the reserve account established by
the board within the State Teachers' Retirement Fund for the payment
of monthly annuities with respect to the Cash Balance Benefit
Program.
26106. "Annuity" means an amount of money payable in monthly
installments for a period determined by the option elected by the
participant or beneficiary.
26107. "Basis of employment" means the standard of time over which
the employer expects service to be performed by an employee in the
position during the school year.
26108. "Beneficiary" means any person or persons or entity
designated by the participant pursuant to this part or otherwise
entitled by law to receive the death benefit under the plan.
26109. "Board" means the Teachers' Retirement Board.
26112. "Cash Balance Benefit Program" means the benefit program set
forth in this part of the State Teachers' Retirement Law.
26112.5. (a) "Class of employees" means a number of employees
considered as a group because they are employed to perform similar
duties, are employed in the same type of program, or share other
similarities related to the nature of the work being performed.
(b) A class of employees may be comprised of one person if no
other person employed by the employer performs similar duties, is
employed in the same type of program, or shares other similarities
related to the nature of the work being performed and that same class
is in common use among other employers.
(c) The board shall have the right to override the determination
by an employer as to whether or not a group or an individual
constitutes a "class of employees" within the meaning of this
section.
(d) This section shall be deemed to have become operative on July
1, 1996.
26113. (a) "Creditable service" means any of the following
activities performed for an employer in a position requiring a
credential, certificate, or permit pursuant to this code or under the
appropriate minimum standards adopted by the Board of Governors of
the California Community Colleges or under the provisions of an
approved charter for the operation of a charter school for which the
employer is eligible to receive state apportionment or pursuant to a
contract between a community college district and the United States
Department of Defense to provide vocational training:
(1) The work of teachers, instructors, district interns and
academic employees employed in the instructional program for pupils,
including special programs such as adult education, regional
occupational programs, child care centers, and prekindergarten
programs pursuant to Section 22161.
(2) Education or vocational counseling, guidance, and placement
services.
(3) The work of directors, coordinators, and assistant
administrators who plan courses of study to be used in California
public schools, or research connected with the evaluation or
efficiency of the instructional program.
(4) The selection, collection, preparation, classification,
demonstration, or evaluation of instructional materials of any course
of study for use in the development of the instructional program in
California public schools, or other services related to school
curriculum.
(5) The examination, selection, in-service training, or assignment
of teachers, principals or other similar personnel involved in the
instructional program.
(6) School activities related to, and an outgrowth of, the
instructional and guidance program of the school when performed in
addition to other activities described in this section.
(7) The work of nurses, physicians, speech therapists,
psychologists, audiometrists, audiologists, and other school health
professionals.
(8) Services as a school librarian.
(9) The work of county and district superintendents and other
employees who are responsible for the supervision of persons or
administration of the duties described in this section.
(10) Trustee service as described in Section 26403.
(b) "Creditable service" also means the work of superintendents of
California public schools.
(c) The board shall have final authority for determining
creditable service to cover activities not already specified.
26114. "Death benefit" means the benefit payable under this part
upon the death of the participant.
26115. "Defined Benefit Program" means the Defined Benefit Program
of the State Teachers' Retirement Plan as set forth in Part 13
(commencing with Section 22000).
26116. "Disability benefit" means an amount payable under this part
for permanent and total disability that is equal to the sum of the
participant's employee account and employer account as of the
disability date and is payable pursuant to Section 26905, 26906, or
26906.5.
26117. "Disability date" means the date the benefit becomes payable
to a participant who has applied for a disability benefit from the
plan under this part and has been determined to have a total and
permanent disability.
26118. "Employee" means a person engaged to perform creditable
service.
26119. "Employee account" means the nominal account of the
participant to which employee contributions and interest and any
additional earnings credits in respect thereof are credited under the
Cash Balance Benefit Program.
26120. "Employee contribution rate" means the percentage of the
participant's salary withheld by the employer as an employee
contribution under the Cash Balance Benefit Program.
26121. "Employee contribution" means the amount withheld from the
participant's salary by the employer as a contribution by the
employee under the Cash Balance Benefit Program.
26122. "Employer" means a school district, community college
district, or county office of education that has elected to provide
the benefits of this part to persons employed to perform creditable
service. "Employer" shall not include the state.
26123. "Employer account" means the nominal account of the
participant in which employer contributions on behalf of the
participant and interest and any additional earnings credits in
respect thereof are credited under the Cash Balance Benefit Program.
26124. "Employer contribution rate" means the percentage of salary
that determines the amount the employer contributes to the Cash
Balance Benefit Program with respect to each employee who is a
participant.
26125. "Employer contribution" means the amount contributed by the
employer to the Cash Balance Benefit Program with respect to the
participant.
26126. "Employed" or "employment" means employed to perform
creditable service subject to coverage under the Cash Balance Benefit
Program.
26127. "Full time equivalent" means the days or hours of creditable
service that a person who is employed on a part-time basis would be
required to perform in a school year if he or she were employed full
time, as defined by Section 22138.5, in that position.
26128. "Fund" means the Teachers' Retirement Fund.
26129. "Gain and Loss Reserve" means the reserve account
established by the board within the fund with respect to the Cash
Balance Benefit Program to be drawn upon to the extent necessary to
credit interest to employee accounts and employer accounts at the
minimum interest rate during years in which the plan's investment
earnings with respect to the Cash Balance Benefit Program are not
sufficient for that purpose, and where necessary, to provide
additions to the Annuitant Reserve for monthly annuity payments.
26130. "Investment earnings" means income received or receivable
during the plan year by the plan from investment of employee
contributions, employer contributions, and prior investment earnings.
26131. "Minimum interest rate" means the annual rate determined for
the plan year by the board by means of an amendment to the plan with
respect to the Cash Balance Benefit Program in accordance with
applicable federal laws and regulations.
26132. "Participant" means a person who has performed creditable
service subject to coverage by the Cash Balance Benefit Program, and
who has contributions credited under the Cash Balance Benefit Program
or is receiving an annuity under the Cash Balance Benefit Program by
reason of creditable service.
26133. "Pay period" means a payroll period specified by the
employer but not more than 31 calendar days.
26134. "Plan" means the State Teachers' Retirement Plan.
26135. "Plan year" means the calendar, policy, or fiscal year on
which the records of the plan are kept, with respect to the Cash
Balance Benefit Program. The board by means of plan amendment shall
determine the plan year.
26136. "Retirement" means termination of employment and completion
of all conditions precedent to receiving a retirement benefit under
the Cash Balance Benefit Program.
26137. "Retirement benefit" means an amount payable under this part
in the event of the participant's retirement for service that is
equal to the sum of the participant's employee account and employer
account as of the retirement date and that is payable pursuant to
Section 26806, 26807, or 26807.5.
26138. "Retirement date" means the date the benefit under this part
becomes payable to a participant who has applied for a retirement
benefit from the plan under this part.
26139. (a) "Salary" means remuneration payable in cash by an
employer to a participant for creditable service subject to coverage
under the Cash Balance Benefit Program. Salary shall include:
(1) Money paid in accordance with a salary schedule based on years
of training and years of experience as specified in Section 45028
for creditable service performed.
(2) For participants not paid according to a salary schedule,
money paid for creditable service performed.
(3) Money paid for the participant's absence from performance of
creditable service as approved by an employer, except as provided in
paragraph (5) of subdivision (b).
(4) Employee contributions picked up by an employer under Section
414(h)(2) of Title 26 of the United States Code and Section 17501 of
the Revenue and Taxation Code.
(5) Amounts deducted by an employer from the participant's salary,
including deductions for participation in a deferred compensation
plan; deductions for the purchase of annuity contracts, tax-deferred
retirement plans, or other insurance programs; and deductions for
participation in a plan that meets the requirements of Section 125,
401(k), or 403(b) of Title 26 of the United States Code.
(6) Money paid by an employer in addition to salary paid under
paragraph (1) or (2) if paid to all employees in a class in the same
dollar amount, the same percentage of salary, or the same percentage
of the amount being distributed.
(7) Any other payments the board determines by plan amendment to
be "salary."
(b) "Salary" does not mean and shall not include:
(1) Money paid for service that is not creditable service.
(2) Money paid by an employer in addition to salary paid under
paragraph (1) or (2) if not paid to all employees in a class in the
same dollar amount, the same percentage of salary, or the same
percentage of the amount being distributed.
(3) Fringe benefits provided by an employer.
(4) Job-related expenses paid or reimbursed by an employer.
(5) Money paid for unused accumulated leave.
(6) Compensatory damages or money paid to a participant in excess
of salary as a compromise settlement or as severance pay.
(7) Annuity contracts, tax-deferred retirement programs, or other
insurance programs, including, but not limited to, plans that meet
the requirements of Section 125, 401(k), or 403(b) of Title 26 of the
United States Code that are purchased by an employer for a
participant.
(8) Any payments determined by the board to have been made by an
employer for the principal purpose of enhancing a participant's
benefits under the plan.
(9) Any other payments the board determines by plan amendment not
to be "salary."
(c) Any employer or person who knowingly or willfully reports
salary in a manner inconsistent with the provisions of subdivisions
(a) or (b) shall reimburse the plan for any overpayment of benefits
that occurs because of such inconsistent reporting and may be subject
to prosecution for fraud, theft, or embezzlement in accordance with
provisions of the Penal Code. The system may establish procedures to
ensure that salary reported by an employer is in compliance with this
section.
(d) This section shall be deemed to have become operative on July
1, 1996.
26140. (a) "Spouse" means the person married to the participant on
the date the participant files a beneficiary designation, or an
application for a benefit, or on the date of the participant's death.
(b) Except as excluded in Sections 26004 and 27406, a person who
is the registered domestic partner of the participant, as established
pursuant to Section 297 or 299.2 of the Family Code, on the date the
participant files a beneficiary designation or an application for a
benefit, or on the date of the participant's death, shall be treated
in the same manner as a spouse.
26142. "System" means the State Teachers' Retirement System.
26143. "Termination benefit" means a benefit that is an amount
equal to the sum of the participant's employee account and employer
account payable under this part pursuant to the provisions of Chapter
13 (commencing with Section 27200).
26144. "Total and permanent disability" means any medically
determinable physical or mental incapacity that is expected to
prevent the participant from performing creditable service under this
part for the employer for a continuous period of at least one year.
26144.5. "Trustee service" means duties performed by a member of
the governing body of an employer.
26145. "Unfunded actuarial obligation" means any negative balance
in the Gain and Loss Reserve.
26100. Unless otherwise specified, the definitions set forth in
this chapter govern the construction of this part.
26101. "Actuarial equivalent" means a benefit that has the same
present value as the benefit it replaces based on interest rates and
mortality tables recommended by the actuary and adopted by the board
as a plan amendment.
26102. "Actuary" means a person professionally trained in the
technical and mathematical aspects of insurance, pensions, and
related fields who has been appointed by the board for the purpose of
actuarial services required under this part.
26103. "Additional earnings credit" means a percentage determined
by the board for a plan year by means of a plan amendment and
credited to employee accounts and employer accounts on a specified
date.
26104. "Administrative costs" means the costs of administering the
Cash Balance Benefit Program for the plan year as determined by the
board.
26105. "Annuitant Reserve" means the reserve account established by
the board within the State Teachers' Retirement Fund for the payment
of monthly annuities with respect to the Cash Balance Benefit
Program.
26106. "Annuity" means an amount of money payable in monthly
installments for a period determined by the option elected by the
participant or beneficiary.
26107. "Basis of employment" means the standard of time over which
the employer expects service to be performed by an employee in the
position during the school year.
26108. "Beneficiary" means any person or persons or entity
designated by the participant pursuant to this part or otherwise
entitled by law to receive the death benefit under the plan.
26109. "Board" means the Teachers' Retirement Board.
26112. "Cash Balance Benefit Program" means the benefit program set
forth in this part of the State Teachers' Retirement Law.
26112.5. (a) "Class of employees" means a number of employees
considered as a group because they are employed to perform similar
duties, are employed in the same type of program, or share other
similarities related to the nature of the work being performed.
(b) A class of employees may be comprised of one person if no
other person employed by the employer performs similar duties, is
employed in the same type of program, or shares other similarities
related to the nature of the work being performed and that same class
is in common use among other employers.
(c) The board shall have the right to override the determination
by an employer as to whether or not a group or an individual
constitutes a "class of employees" within the meaning of this
section.
(d) This section shall be deemed to have become operative on July
1, 1996.
26113. (a) "Creditable service" means any of the following
activities performed for an employer in a position requiring a
credential, certificate, or permit pursuant to this code or under the
appropriate minimum standards adopted by the Board of Governors of
the California Community Colleges or under the provisions of an
approved charter for the operation of a charter school for which the
employer is eligible to receive state apportionment or pursuant to a
contract between a community college district and the United States
Department of Defense to provide vocational training:
(1) The work of teachers, instructors, district interns and
academic employees employed in the instructional program for pupils,
including special programs such as adult education, regional
occupational programs, child care centers, and prekindergarten
programs pursuant to Section 22161.
(2) Education or vocational counseling, guidance, and placement
services.
(3) The work of directors, coordinators, and assistant
administrators who plan courses of study to be used in California
public schools, or research connected with the evaluation or
efficiency of the instructional program.
(4) The selection, collection, preparation, classification,
demonstration, or evaluation of instructional materials of any course
of study for use in the development of the instructional program in
California public schools, or other services related to school
curriculum.
(5) The examination, selection, in-service training, or assignment
of teachers, principals or other similar personnel involved in the
instructional program.
(6) School activities related to, and an outgrowth of, the
instructional and guidance program of the school when performed in
addition to other activities described in this section.
(7) The work of nurses, physicians, speech therapists,
psychologists, audiometrists, audiologists, and other school health
professionals.
(8) Services as a school librarian.
(9) The work of county and district superintendents and other
employees who are responsible for the supervision of persons or
administration of the duties described in this section.
(10) Trustee service as described in Section 26403.
(b) "Creditable service" also means the work of superintendents of
California public schools.
(c) The board shall have final authority for determining
creditable service to cover activities not already specified.
26114. "Death benefit" means the benefit payable under this part
upon the death of the participant.
26115. "Defined Benefit Program" means the Defined Benefit Program
of the State Teachers' Retirement Plan as set forth in Part 13
(commencing with Section 22000).
26116. "Disability benefit" means an amount payable under this part
for permanent and total disability that is equal to the sum of the
participant's employee account and employer account as of the
disability date and is payable pursuant to Section 26905, 26906, or
26906.5.
26117. "Disability date" means the date the benefit becomes payable
to a participant who has applied for a disability benefit from the
plan under this part and has been determined to have a total and
permanent disability.
26118. "Employee" means a person engaged to perform creditable
service.
26119. "Employee account" means the nominal account of the
participant to which employee contributions and interest and any
additional earnings credits in respect thereof are credited under the
Cash Balance Benefit Program.
26120. "Employee contribution rate" means the percentage of the
participant's salary withheld by the employer as an employee
contribution under the Cash Balance Benefit Program.
26121. "Employee contribution" means the amount withheld from the
participant's salary by the employer as a contribution by the
employee under the Cash Balance Benefit Program.
26122. "Employer" means a school district, community college
district, or county office of education that has elected to provide
the benefits of this part to persons employed to perform creditable
service. "Employer" shall not include the state.
26123. "Employer account" means the nominal account of the
participant in which employer contributions on behalf of the
participant and interest and any additional earnings credits in
respect thereof are credited under the Cash Balance Benefit Program.
26124. "Employer contribution rate" means the percentage of salary
that determines the amount the employer contributes to the Cash
Balance Benefit Program with respect to each employee who is a
participant.
26125. "Employer contribution" means the amount contributed by the
employer to the Cash Balance Benefit Program with respect to the
participant.
26126. "Employed" or "employment" means employed to perform
creditable service subject to coverage under the Cash Balance Benefit
Program.
26127. "Full time equivalent" means the days or hours of creditable
service that a person who is employed on a part-time basis would be
required to perform in a school year if he or she were employed full
time, as defined by Section 22138.5, in that position.
26128. "Fund" means the Teachers' Retirement Fund.
26129. "Gain and Loss Reserve" means the reserve account
established by the board within the fund with respect to the Cash
Balance Benefit Program to be drawn upon to the extent necessary to
credit interest to employee accounts and employer accounts at the
minimum interest rate during years in which the plan's investment
earnings with respect to the Cash Balance Benefit Program are not
sufficient for that purpose, and where necessary, to provide
additions to the Annuitant Reserve for monthly annuity payments.
26130. "Investment earnings" means income received or receivable
during the plan year by the plan from investment of employee
contributions, employer contributions, and prior investment earnings.
26131. "Minimum interest rate" means the annual rate determined for
the plan year by the board by means of an amendment to the plan with
respect to the Cash Balance Benefit Program in accordance with
applicable federal laws and regulations.
26132. "Participant" means a person who has performed creditable
service subject to coverage by the Cash Balance Benefit Program, and
who has contributions credited under the Cash Balance Benefit Program
or is receiving an annuity under the Cash Balance Benefit Program by
reason of creditable service.
26133. "Pay period" means a payroll period specified by the
employer but not more than 31 calendar days.
26134. "Plan" means the State Teachers' Retirement Plan.
26135. "Plan year" means the calendar, policy, or fiscal year on
which the records of the plan are kept, with respect to the Cash
Balance Benefit Program. The board by means of plan amendment shall
determine the plan year.
26136. "Retirement" means termination of employment and completion
of all conditions precedent to receiving a retirement benefit under
the Cash Balance Benefit Program.
26137. "Retirement benefit" means an amount payable under this part
in the event of the participant's retirement for service that is
equal to the sum of the participant's employee account and employer
account as of the retirement date and that is payable pursuant to
Section 26806, 26807, or 26807.5.
26138. "Retirement date" means the date the benefit under this part
becomes payable to a participant who has applied for a retirement
benefit from the plan under this part.
26139. (a) "Salary" means remuneration payable in cash by an
employer to a participant for creditable service subject to coverage
under the Cash Balance Benefit Program. Salary shall include:
(1) Money paid in accordance with a salary schedule based on years
of training and years of experience as specified in Section 45028
for creditable service performed.
(2) For participants not paid according to a salary schedule,
money paid for creditable service performed.
(3) Money paid for the participant's absence from performance of
creditable service as approved by an employer, except as provided in
paragraph (5) of subdivision (b).
(4) Employee contributions picked up by an employer under Section
414(h)(2) of Title 26 of the United States Code and Section 17501 of
the Revenue and Taxation Code.
(5) Amounts deducted by an employer from the participant's salary,
including deductions for participation in a deferred compensation
plan; deductions for the purchase of annuity contracts, tax-deferred
retirement plans, or other insurance programs; and deductions for
participation in a plan that meets the requirements of Section 125,
401(k), or 403(b) of Title 26 of the United States Code.
(6) Money paid by an employer in addition to salary paid under
paragraph (1) or (2) if paid to all employees in a class in the same
dollar amount, the same percentage of salary, or the same percentage
of the amount being distributed.
(7) Any other payments the board determines by plan amendment to
be "salary."
(b) "Salary" does not mean and shall not include:
(1) Money paid for service that is not creditable service.
(2) Money paid by an employer in addition to salary paid under
paragraph (1) or (2) if not paid to all employees in a class in the
same dollar amount, the same percentage of salary, or the same
percentage of the amount being distributed.
(3) Fringe benefits provided by an employer.
(4) Job-related expenses paid or reimbursed by an employer.
(5) Money paid for unused accumulated leave.
(6) Compensatory damages or money paid to a participant in excess
of salary as a compromise settlement or as severance pay.
(7) Annuity contracts, tax-deferred retirement programs, or other
insurance programs, including, but not limited to, plans that meet
the requirements of Section 125, 401(k), or 403(b) of Title 26 of the
United States Code that are purchased by an employer for a
participant.
(8) Any payments determined by the board to have been made by an
employer for the principal purpose of enhancing a participant's
benefits under the plan.
(9) Any other payments the board determines by plan amendment not
to be "salary."
(c) Any employer or person who knowingly or willfully reports
salary in a manner inconsistent with the provisions of subdivisions
(a) or (b) shall reimburse the plan for any overpayment of benefits
that occurs because of such inconsistent reporting and may be subject
to prosecution for fraud, theft, or embezzlement in accordance with
provisions of the Penal Code. The system may establish procedures to
ensure that salary reported by an employer is in compliance with this
section.
(d) This section shall be deemed to have become operative on July
1, 1996.
26140. (a) "Spouse" means the person married to the participant on
the date the participant files a beneficiary designation, or an
application for a benefit, or on the date of the participant's death.
(b) Except as excluded in Sections 26004 and 27406, a person who
is the registered domestic partner of the participant, as established
pursuant to Section 297 or 299.2 of the Family Code, on the date the
participant files a beneficiary designation or an application for a
benefit, or on the date of the participant's death, shall be treated
in the same manner as a spouse.
26142. "System" means the State Teachers' Retirement System.
26143. "Termination benefit" means a benefit that is an amount
equal to the sum of the participant's employee account and employer
account payable under this part pursuant to the provisions of Chapter
13 (commencing with Section 27200).
26144. "Total and permanent disability" means any medically
determinable physical or mental incapacity that is expected to
prevent the participant from performing creditable service under this
part for the employer for a continuous period of at least one year.
26144.5. "Trustee service" means duties performed by a member of
the governing body of an employer.
26145. "Unfunded actuarial obligation" means any negative balance
in the Gain and Loss Reserve.
